SEC Comment Letter 0000000000-24-005996 to JBS S.A. (CIK 0001450123)
JBS S.A. (CIK 0001450123)
Date: May 23, 2024 · CIK: 0001450123 · Accession: 0000000000-24-005996
AI Filing Summary & Sentiment
File numbers found in text: 333-155412, 333-273211
Referenced dates: May 23, 2024
Letter
United States securities and exchange commission logo May 23, 2024 Guilherme Perboyre Cavalcanti Chief Financial Officer JBS S.A. Av. Marginal Direita do Tiet 500, Bloco I, 3rd Floor CEP 05118-100 S o Paulo, SP, Brazil
Re: JBS S.A. Annual Report on Form 20-F for the Year Ended December 31, 2023 Filed March 27, File No. 333-155412
Dear Guilherme Perboyre Cavalcanti:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F for the Year Ended December 31, 2023
General
1. To the extent that the comments contained in our letter dated May 23, 2024, relating to the Form F-4 filed by JBS B.V. (File No. 333-273211) apply to the disclosure contained in this filing, including without limitation those comments related to your MD&A and financial statements, please make appropriate and corresponding revisions, to the extent the revisions would materially change your existing disclosure. Guilherme Perboyre Cavalcanti FirstName JBS S.A. LastNameGuilherme Perboyre Cavalcanti Comapany May NameJBS S.A. 23, 2024 May 23, Page 2 2024 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Beverly Singleton at 202-551-3328 or Claire Erlanger at 202-551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at 202-551-3047 or Geoffrey Kruczek at 202-551-3641 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: John Vetterli
Show Raw Text
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<TEXT>
United States securities and exchange commission logo
May 23, 2024
Guilherme Perboyre Cavalcanti
Chief Financial Officer
JBS S.A.
Av. Marginal Direita do Tiet 500, Bloco I, 3rd Floor
CEP 05118-100
S o Paulo, SP, Brazil
Re: JBS S.A.
Annual Report on
Form 20-F for the Year Ended December 31, 2023
Filed March 27,
2024
File No. 333-155412
Dear Guilherme Perboyre Cavalcanti:
We have reviewed your
filing and have the following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 20-F for the Year Ended December 31, 2023
General
1. To the extent that the
comments contained in our letter dated May 23, 2024, relating to the
Form F-4 filed by JBS
B.V. (File No. 333-273211) apply to the disclosure contained in
this filing, including
without limitation those comments related to your MD&A and
financial statements,
please make appropriate and corresponding revisions, to the extent
the revisions would
materially change your existing disclosure.
Guilherme Perboyre Cavalcanti
FirstName
JBS S.A. LastNameGuilherme Perboyre Cavalcanti
Comapany
May NameJBS S.A.
23, 2024
May 23,
Page 2 2024 Page 2
FirstName LastName
We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
Please contact Beverly Singleton at 202-551-3328 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer Angelini at 202-551-3047 or Geoffrey Kruczek at 202-551-3641
with any other
questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: John Vetterli
</TEXT>
</DOCUMENT>